Integrated Filing — IndAS

General information about company
Scrip Code	506235
NSE Symbol	ALEMBICLTD
MSEI Symbol	NOTLISTED
ISIN	INE426A01027
Name of company	Alembic Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	13-May-2025   16:00:00
End date and time of board meeting	13-May-2025   17:15:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	602677000	2218861000
	Other income	29632000	748942000
	Total income	632309000	2967803000
2	Expenses
(a)	Cost of materials consumed	19236000	80021000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-262000	11138000
(d)	Employee benefit expense	64951000	273095000
(e)	Finance costs	6211000	24711000
(f)	Depreciation, depletion and amortisation expense	27521000	106268000
(f)	Other Expenses
1	Cost of Construction	154909000	600535000
2	Other Expenses	90587000	317011000
	Total other expenses	245496000	917546000
	Total expenses	363153000	1412779000
3	Total profit before exceptional items and tax	269156000	1555024000
4	Exceptional items	0	0
5	Total profit before tax	269156000	1555024000
6	Tax expense
7	Current tax	34520000	176300000
8	Deferred tax	-2866000	-66999000
9	Total tax expenses	31654000	109301000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	237502000	1445723000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	447011000	1661044000
16	Total profit (loss) for period	684513000	3106767000
17	Other comprehensive income net of taxes	-213214000	-343155000
18	Total Comprehensive Income for the period	471299000	2763612000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	684513000	3106767000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	897727000	3449922000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	513564000	513564000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		20478971000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.67	12.1
	Diluted earnings (loss) per share from continuing operations	2.67	12.1
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	2.67	12.1
	Diluted earnings (loss) per share from continuing and discontinued operations	2.67	12.1
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The above results have been audited by Statutory Auditors, recommended by Audit Committee and approved by the Board of Directors of the Company. n n2. The Board has recommended Dividend on equity shares at Rs 2.40 per share (face value Rs. 2/- each) i.e 120% for the year ended on 31st March, 2025 (Previous year Rs. 2.40 per share i.e 120%.) n n3. The previous quarter's year's figures have been regrouped / rearranged wherever necessary to make it comparable with the current quarter year. n n4. The figures for the quarter ended 31st March, 2025 and corresponding quarter ended 31st March, 2024 are the balancing figures between the audited figures in respect of full financial year and year to date figures upto third quarter of the respective financial years which were subject to limited review.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1353340000
	Capital work-in-progress	0
	Investment property	2735710000
	Goodwill	507000
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	15675891000
	Non-current financial assets
	Non-current investments	2773581000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	92347000
	Total non-current financial assets	2865928000
	Deferred tax assets (net)	0
	Other non-current assets	350000000
	Total non-current assets	22981376000
2	Current assets
	Inventories	993870000
	Current financial asset
	Current investments	550958000
	Trade receivables, current	299697000
	Cash and cash equivalents	27103000
	Bank balance other than cash and cash equivalents	16587000
	Loans, current	0
	Other current financial assets	31865000
	Total current financial assets	926210000
	Current tax assets (net)	0
	Other current assets	128580000
	Total current assets	2048660000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	25030036000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	513564000
	Other equity	22872345000
	Total equity attributable to owners of parent	23385909000
	Non controlling interest	0
	Total equity	23385909000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	106653000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	124658000
	Total non-current financial liabilities	231311000
	Provisions, non-current	24413000
	Deferred tax liabilities (net)	283699000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	539423000
	Current liabilities
	Current financial liabilities
	Borrowings, current	37820000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	53311000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	229298000
	Total Trade payable	282609000
	Other current financial liabilities	78891000
	Total current financial liabilities	399320000
	Other current liabilities	437234000
	Provisions, current	215155000
	Current tax liabilities (Net)	52995000
	Deferred government grants, Current	0
	Total current liabilities	1104704000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	1644127000
	Total equity and liabilites	25030036000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Active Pharmaceutical Ingredients Business	77843000	322148000
2	Real Estate Business	524834000	1896713000
	Total Segment Revenue	602677000	2218861000
	Less: Inter segment revenue	0	0
	Revenue from operations	602677000	2218861000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Active Pharmaceutical Ingredients Business	18786000	47285000
2	Real Estate Business	256300000	880560000
	Total Profit before tax	275086000	927845000
	i. Finance cost	6211000	6211000
	ii. Other Unallocable Expenditure net off Unallocable income	-281000	-281000
	Profit before tax	269156000	1555024000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Active Pharmaceutical Ingredients Business	1872170000	1872170000
2	Real Estate Business	4431329000	4431329000
	Total Segment Asset	6303499000	6303499000
	Un-allocable Assets	18726537000	18726537000
	Net Segment Asset	25030036000	25030036000
4	Segment Liabilities
	Segment Liabilities
1	Active Pharmaceutical Ingredients Business	312769000	312769000
2	Real Estate Business	994664000	994664000
	Total Segment Liabilities	1307433000	1307433000
	Un-allocable Liabilities	336695000	336695000
	Net Segment Liabilities	1644128000	1644128000
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified to Profit or (Loss)	-262647000	-351104000
	Total Amount of items that will not be reclassified to profit and loss	-262647000	-351104000
2	Income tax relating to items that will not be reclassified to profit or loss	-38845000	10830000
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	-10588000	-18779000
5	Total Other comprehensive income	-213214000	-343155000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1555024000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			24711000
	Adjustments for decrease (increase) in inventories			-67828000
	Adjustments for decrease (increase) in trade receivables, current			-102087000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-43021000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			26253000
	Adjustments for other financial assets, current			-5185000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-27617000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			187814000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			106268000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-612000
	Adjustments for provisions, non-current			5331000
	Adjustments for other financial liabilities, current			10368000
	Adjustments for other financial liabilities, non-current			10624000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			629476000
	Adjustments for interest income			20437000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-21331000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			10460000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-535765000
	Net cash flows from (used in) operations			1019259000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			155557000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			863702000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			1172070000
	Other cash payments to acquire equity or debt instruments of other entities			1575594000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			44000
	Purchase of property, plant and equipment			65815000
	Proceeds from sales of investment property			0
	Purchase of investment property			441840000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			629476000
	Interest received			20437000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-4537000
	Net cash flows from (used in) investing activities	-265759000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			52983000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			611720000
	Interest paid			24711000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-583448000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			14495000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			14495000
	Cash and cash equivalents cash flow statement at beginning of period			12609000
	Cash and cash equivalents cash flow statement at end of period			27104000